Rules of Practice and Procedure
On January 30, 2012, the Division of Tax Appeals/Tax Appeals Tribunal moved from its former offices in Troy, New York to Agency Building 1, Empire State Plaza, Albany, New York 12223. The relevant New York State regulations have been amended to reflect this change of address. The Rules of Practice and Procedure that appear on this page reflect the new address, as well.
(a) Intent
(b) Scope
(c) Construction
(a) Tribunal
(b) Department
(c) Division of taxation
(d) Division of tax appeals
(e) Petition, petitioner
(f) Proceeding
(g) Secretary
(h) Office of counsel
(i) Party
(j) Person
(k) Statutory notice
(1) Determination
(m) Decision
(n) Administrative law judge
(o) Presiding officer
(p) CPLR
(q) Business day
Section 3000.2 Representation.
(a) Representation of petitioner in proceedings before the tribunal and administrative law judges
(b) Representation of petitioner in proceedings in the small claims unit before presiding officers
(c) Filing of power of attorney and notice of appearance
(d) Other representation forbidden
(e) Representation of division of taxation
Section 3000.3 Commencement of Proceedings.
(a) General
(b) Form of petition
(c) Filing of petition
(d) Failure to correct
(e) Reference to conciliation and mediation
(f) DTA number
Section 3000.4 Pleadings, Amended Pleadings.
(a) Purpose
(b) Answer
(c) Reply
(d) Amended pleadings
Section 3000.5 Motion Practice.
(a) General
(b) Procedure for filing a motion
(c) Contents
(d) Issuance of order
(e) Postponement of hearing
(f) Review
Section 3000.6 Bill of Particulars, Admissions, Depositions, Disclosure
Prior to a Licensing Hearing.
(a) Bill of particulars
(b) Admissions
(c) Depositions
(d) Disclosure of evidence prior to license revocation hearing
(a) General
(b) Filing the request for a subpoena
(c) Request to withdraw or modify subpoena
(d) Appeal to Tax Appeals Tribunal
(e) Motion to quash
(a) Motion to recuse an administrative law judge or presiding officer
(b) Motion to recuse a commissioner of the tribunal
Section 3000.9 Accelerated Determination.
(a) Motion to dismiss
(b) Motion for summary determination
(c) Application of CPLR
Section 3000.10 Ex Parte Communications.
(a) Administrative law judges and presiding officers
(b) Tax appeals tribunal
Section 3000.11 Stipulations For Hearing.
(a) General
(b) Form
(c) Filing
(d) Objections
(e) Binding effect
(f) Noncompliance by a party
Section 3000.12 Submission without Hearing.
(a) General
(b) Procedure
Section 3000.13 Small Claims Hearings.
(a) General
(b) Criteria for small claims
(c) Pleadings, applicable sections, notice
(d) Adjournment default
(e) Presiding officer
(f) Conduct of hearing
(g) Transfer to administrative law judge
(h) Determination
(i) Assignment of another presiding officer
Section 3000.14 Hearing Memorandum.
(a) General
(b) Contents
(c) Amendment
(d) Failure to comply
Section 3000.15 Hearings before Administrative Law Judges.
(a) Notice
(b) Adjournment, default
(c) Administrative law judge
(d) Conduct of hearing
(e) Determination
(f) Assignment of another administrative law judge
Section 3000.16 Motions to Reopen Record or for Reargument.
(a) Determinations
(b) Procedure
(c) Decisions
Section 3000.17 Review by Tribunal.
(a) Filing of exception
(b) Form of exception; briefs
(c) Transmittal of record
(d) Oral argument
(e) Decision
Section 3000. 18 Expedited Hearings.
(a) Hearing preference
(b) Determinations and decision
Section 3000.19 Record of Hearing.
Section 3000.20 Judicial Review.
Section 3000.21 Frivolous Petitions.
Section 3000.22 Service and Filing of Documents.
(a) General rule
(b) Postmarks not made by the United States Postal Service
(c) Registered and certified mailing
(d) Document defined
(e) Filing and service
Section 3000.23 Miscellaneous Provisions.
(a) Service of decisions,determinations and orders
(b) Extension of time
(c) Resolution of controversies
(d) Availability of decisions and determinations
(e) Availability of rules